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Frequently Asked Questions About Sales of Food and Beverages

4 - Does "food" include everything that is edible?

No. For sales and use tax purposes, soft drinks, bottled water, alcoholic beverages, candy and confectionery are not "food." The sale of any of these items is, therefore, not entitled to any of the exemptions for sales of food, including the exemptions for sales of food by volunteer fire companies and veterans organizations. Neither water nor ice is food, although they may be treated as food when sold as components of food.

Links for Food and Beverages FAQs
Business Tax Types
Sales and Use Tax
Tax Information
Special Situations
Sales of Food
Food and Beverages FAQs
  q1 - Are sales at a bakery considered grocery or market food items?
  q2 - Are caterers required to collect the tax?
  q3 - Are there any other exemptions?
  q4 - Does "food" include everything that is edible?
  q5 - How are federal food stamps treated?
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